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Małgorzata Samborska

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Małgorzata Samborska

Biography

Małgorzata has sixteen years of experience in tax advisory. She specializes in corporate income tax, particularly in terms of tax planning, tax risk management and ongoing tax advisory. She is responsible for global mobility services (tax settlements of employees delegated to work in other countries (expats)). The leader of the “Food and beverages” sector. Distinguished in the 9th Ranking of Tax Advisors of the Gazeta Prawna daily – 3rd place in the category: International tax law.

A tax advisor. Member of the Grant Thornton team since 2008. The leader of the Warsaw office.

An author of numerous publications related to tax issues in specialist press and of the book “Tax optimisation: how to save on corporate income tax”. A co-author of commentaries to income tax acts published by the prestigious publishing house C.H. Beck (both in corporate and personal income tax) and the book “Körperschaftsteuer/ Corporate income tax 2003”. A speaker at trainings and conferences.

Poland has introduced additional conditions for applying the withholding tax exemption on dividend payments. It results from implementation of the Council Directive 2015/121 (amending the Parent-Subsidiary Directive).

A new Article 22c, added to the Corporate Income Tax Act (CIT Act) as of 31 December 2015, will exclude the application of the tax exemptions, if dividend income and other revenue from a share in profits of corporate entities is received in connection with the execution of an agreement or other act in law the purpose of which was to obtain the exemption from CIT, and such exemption when obtained does not result only in the elimination of double taxation of such income, and the activities in question are not genuine.

The lack of genuine nature should be understood as a situation where the activity is not effected for valid commercial reasons.

The tax authorities will therefore be entitled to verify the nature of agreements and transactions concluded before dividends distributions. The artificial nature of a legal structure may be shown by:

excessive complexity

lack of economic content

intermediary structures or inadequate or unnecessary legal structure

mutually compensating elements, hiding a true purpose and meaning of an economic transaction

The amendment transposes to Polish law a general anti-abusive clause, provided for in Directive 2015/121, which the European Commission justifies by the need to tackle aggressive tax planning and gaining undue advantages by entities from differences in the national tax systems and from international rules.